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HB13 • 2026

RS and UT; food purchased for human consumption and essential personal hygiene products.

A BILL to amend and reenact §§ 58.1-603.1, as it is currently effective and as it may become effective, 58.1-603.2, 58.1-604.01, as it is currently effective and as it may become effective, 58.1-605.1, 58.1-606.1, and 58.1-611.1 of the Code of Virginia, relating to sales and use tax; food purchased for human consumption and essential personal hygiene products.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
McNamara
Last action
2026-02-11
Official status
Continued
Effective date
Not listed

Plain English Breakdown

The official source does not provide details on monthly compensation or its exact terms, leaving some uncertainty about how this will be implemented.

Reducing Sales Tax on Food and Hygiene Products

This bill removes a one percent local sales tax on food for human consumption and essential personal hygiene products starting in 2027.

What This Bill Does

  • Removes a one percent local sales tax on food items meant for people to eat.
  • Eliminates the same tax on essential personal hygiene products like soap and toothpaste.

Who It Names or Affects

  • People who buy food and essential hygiene items will pay less in taxes starting January 1, 2027.

Terms To Know

Sales Tax
A tax added to the price of goods or services when someone buys them.

Limits and Unknowns

  • The bill does not specify what happens if cities and counties do not receive enough compensation from the state.
  • It is unclear how this change will affect local budgets in the long term.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB13AHC1

2026-02-06

Finance Amendment

Plain English: The amendment changes the date when certain parts of the bill will take effect from July 1, 2026 to January 1, 2027.

  • Changes the effective date for specific sections of the bill from July 1, 2026 to January 1, 2027.
  • The amendment only specifies changes to dates and does not provide details about what these sections of the bill actually do.

Bill History

  1. 2026-02-11 Finance

    Continued to 2027 in Finance (Voice Vote)

  2. 2026-02-09 Subcommittee #3

    Subcommittee recommends continuing to 2027 (Voice Vote)

  3. 2026-02-06 Subcommittee #3

    House subcommittee offered

  4. 2026-02-05 Subcommittee #3

    Assigned HFIN sub: Subcommittee #3

  5. 2026-01-28 House

    Fiscal Impact statement From TAX (1/28/2026 7:34 pm)

  6. 2025-12-19 House

    Prefiled and ordered printed; Offered 01-14-2026 26102063D

  7. 2025-12-19 Finance

    Referred to Committee on Finance

Official Summary Text

Sales and use tax; food purchased for human consumption and essential personal hygiene products.
Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products beginning on July 1, 2026. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue.

Current Bill Text

Read the full stored bill text 
HB 13

SUBCOMMITTEE

1. Line 316, introduced, after
before

strike

July 1, 2026

insert

January 1, 2027

SUBCOMMITTEE

2. Line 322, introduced, after
after

strike

July 1, 2026

insert

January 1, 2027

SUBCOMMITTEE

3. Line 325, introduced, after
Beginning

strike

July 1, 2026

insert

January 1, 2027

SUBCOMMITTEE

4. After line 345, introduced

insert

2. That the provisions of this act shall become effective on January 1, 2027.